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(16) (a) works (not being works described elsewhere in this Schedule) in which gas tar or coal tar or bitumen is distilled or is heated in any manufacturing process, and any product of the distillation of gas tar or coal tar or bitumen is distilled or heated in any process involving the evolution of any noxious or offensive gas; or
(b)works in which heated materials produced from gas tar or coal tar or bitumen are applied in coating or wrapping of iron or steel pipes or fittings.
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